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The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.

COVID-19 (C19) has been destroying the world's health and emergency response system for almost the past year. Policymakers and health practitioners are trying their best to save the public through various policy development and initiatives in this regard. This study aims to examine the containment measures and their impacts on Australia's C19 situation in Australia's COVIDsafe app background.

This study investigates the role of the Australian Government's (AG) Health Containment (HC) and Stringency response (SR) in combating the C19 situation in Australia. The time horizon has been taken from January to October 2020 and applied Linear Regression with graphical demonstration analysis by STATA-18 version and MS Word chart features.

By applying linear regression and graphical demonstration, statistics revealed that AG made various policy developments during the C19 pandemic. However, due to inconsistent and unsustainable measures, the second C19 wave hit Australia much harder than the first wave. COVIDsafe app has been a vital AG in this regard; however, it did not show its progress during the second wave due to privacy issues. After the more focused and aggressive research and development measures, AG overcame the App drawbacks and controlled the situation, demonstrating 92% recovered statistics from C19.

The study concludes that AG should enforce many prudent policy measures and distinct E-government features in the COVIDsafe app and make it secure so people will use it in probable forthcoming C19 waves.

This study has examined the Government of Australia's containment measures in the background discussion of the COVIDsafe app.

This paper responds to calls from the literature for research identifying the difference between the effect of internal agents and external agents, such as customers, suppliers and government on sustainable supply chain management (SSCM). The paper also determines whether there is a dynamic or interactive relationship between the two types of agents.

Activity theory was used as the theoretical framework for understanding how internal and external agents affected both SSCM motivation and facilitation and possible interactions between the two. A cluster analysis identified how internal and external agents affected SSCM initiatives, interactions, the conditions under which this occurs and the mechanisms of this effect.

Internal and external agents differ in the type, sequence and diversity of their effect on SSCM. While external agents had both an SSCM motivating and facilitation effect, internal agents only had a facilitating effect. Customers were only a significant SSCM motivation in 35% of the cases. Government regulations had a dynamic effect, changing from motivation to facilitation as the SSCM initiative developed. External agent SSCM motivation and facilitation were more internalized in organizations which were more internationally oriented.

Local institutional frameworks motivate and facilitate SSCM initiatives, while head office initiatives and international best practice agencies encourage an integrated combination of external agent motivation and facilitation and internal facilitation.

The findings extend the SSCM literature by identifying the processes of agent SSCM motivation and facilitation, the dynamic nature of agent SSCM effects and the mechanism through which externally motivated and facilitated SSCM becomes internalized.

The purpose of this paper is to provide a better understanding of the driving forces and structural changes of China as a market provider for Korea. This paper gives the answers for the following questions: How do China’s final demands trigger the growth of its imports from Korea? And what’s the impact of China’s final demands on the import in different industries?

Based on the Multi-Regional Input-Output model and World Input-Output Table database, this paper constructs the non-competitive imports input-output (IO) table of China to Korea. According to this table, we can calculate the induced imports coefficient and comprehensive induced import coefficients of China’s four final demands for imports from Korea in the 56 industries in China.

Among the four driving forces, the strongest one is changes in inventories and valuables. The impact of final consumption expenditure and fixed capital formation is much lower than that of changes in inventories and valuables, but they have a broader impact for the 56 industries. This paper finds out the China’s import induction of the final demands to Korea peaked in 2005 and 2010 and decreased greatly in 2014, so the position of China as market provider for Korea will no longer rise substantially, contrarily it will be in a steady state.

First, this paper constructs the non-competitive IO table to analyze the market provider issues between two countries and provides practical ways and methods for studies on the issues of imports and market provider. Second, this paper investigates the different roles of four final demands on driving force of China as market provider for Korea and the structural changes of China as a market provider for Korea among 56 industries from 2000 to 2014.

A lament of the educated during the past few decades has been over the incursion of work into private life. In the modern industrialized world, where consumer pleasures and entertainments abound, it is ironic that those best positioned to purchase them are often too engrossed in work to take the time to do so. The most skilled, privileged and well-remunerated in our society are consumed by work. In the nineteenth century, for the most educated and privileged to be so occupied would have meant social exclusion. Paid work (or sold-time) was a form of debasement; it brutalized the mind making the individual unfit for the enjoyment of social virtues (Mills, 1956, pp. 215–218; Sombart, 1915, p. 18). Now, 100 years later, the circumstances are neatly inverted. Work is a source of social status and privilege and those without work are devalued and excluded. Nikolas Rose (1990, pp. 160–161) describes the modern “world of work” as “a realm in which productivity is to be enhanced, quality assured and innovation fostered through the active engagement of the self-fulfilling impulses of the employee.” In other words, the individual’s desires for “autonomy” and “creativity” map neatly onto the organization’s search “for excellence and success.” It is an elective affinity as elegant as Protestantism with capitalism.

Academic innovation strives to benefit from an ample talent pool, and entrepreneurship and research competitions constitute an integral part of the effort. This prompts discussions about how to optimize the impact of interdisciplinary learning, especially for less-traditional participants. The main purpose of this article is to describe how synergies between research and business plan competitions can facilitate inclusive engagement and enhanced development of transferable skills.

A case illustration addresses the following questions: (1) what skills can be enhanced through a single project toward parallel participation in research and business plan competitions? (2) How can synergies between research and business plan competitions support more inclusive student development? The case illustration outlines the process and outcomes of an initiative with three first-gen business students, two female and two international.

The case illustration describes how synergies and alignments of deadliness between research and business plan competitions enhanced the learning process by facilitating more opportunities to showcase learning and receive feedback. In addition, the parallel preparation facilitated student inclusion by providing purposeful authentic practice in a project envisioned by the students. As a result of the 2019 learning experience, students and their employers continue to value in 2021 the effective development of transferable skills.

Previous studies examine independently entrepreneurship initiatives, science technology engineering arts and mathematics (STEAM) initiatives, transferable skills and pedagogy that support inclusive education. This manuscript describes the option of synergies between research and entrepreneurship competitions to support more inclusive student development. In addition, it provides recommendations for impact when scaling-up synergies.

In 1955 it was proposed that the Library of the University of Liverpool School of Architecture (which is administered by the University Library) should start a collection of 2 in. by 2 in. slides (black and white, and coloured) which would be limited to a working collection of 15,000 slides. The new collection was organized as part of the work of the assistant librarian in charge, but a slide assistant was also appointed to carry out some of the photographic work under the supervision of a lecturer in the school and to assist in the routine work involved in cataloguing the slides.

This paper explores how fire and rescue services in England responded to the challenges and opportunities presented by the COVID-19 pandemic. It examines the form and nature of fire and rescue services’ collaborations with the ambulance, police and other services and how effective their emergency planning arrangements prepared them for the pandemic.

The authors briefly set out the background to the emergency services response to recent events of national significance in the UK and North America, focussing on the collaborative aspects of the emergency services response. The authors then examine three sets of secondary sources, namely documents specifically related to Fire and Rescue Services’ response to the COVID-19 pandemic in the UK.

All three investigations found that the pandemic had provided an opportunity for issues relating to planning and collaboration to be re-examined and for the emergence of new innovations (both technological and organisational) to provide new responses and solutions. Although the Inspectorate found that the services had generally responded well, it controversially criticised the role of the Fire Brigades Union in the national and local response to the pandemic.

The research is situationally bound to England although there may be transferable lessons to other services and jurisdictions.

Potential future improvements are identified at national and local levels for policy and for the operational response to widespread and long-term emergencies.

England has had very few contemporary public health emergencies on the scale of the COVID-19 pandemic; this research presents an important opportunity for seeking to understand what is working well and where improvements are required to improve both the local and national response in relation to such a complex and dynamic environment.

Based on a lexical analysis of publications on 529 Facebook pages, published between 2013 and 2017, this research explores how Brazilian left-wing activist groups participate on Facebook to coordinate their opposition and engage in social struggles. This chapter shows how activist groups set up two main digital network repertoires of action when mobilizing on Facebook. First, in direct connection with major political events, the platform is used as a media arena to challenge governments’ political actions and second, it is employed as a tool to coordinate mobilization, whether these mobilizations are demonstrations on the street or at cultural events, such as at a music concert. These repertoires of action exemplify ways in which contemporary Brazilian activism is carried out at the intersection of online and offline engagements. While participants engage through these two repertoires, this network of activists is held together over time through a more mundane type of event, pertaining to the repertoire of action allowing the organization of mobilization. Stepping aside from opposition and struggles brought to the streets, the organization of cultural activities, such as concerts and exhibitions, punctuates the everyday exchanges in activists’ communications. Talk about cultural events and their related social agendas structures activist networks on a medium-term basis and creates the conditions for the coordination of (future) social movements, in that they offer the opportunities to stay in contact, in addition to taking part in occasional gatherings, between more highly visible social protests.

The purpose of this paper is to investigate the ability of transition metals (TMs) of iron-, nickel- and zinc-doped graphene nanosheet for adsorption of toxic gas of nitric oxide (NO). The results of this paper have provided a favorable understanding of the interaction between TM-doped graphene nanosheet and NO molecule.

A high performance of TM-doped graphene nanosheet as a gas sensor is demonstrated by modeling the material’s transport characteristics by means of the Langmuir adsorption and three-layered ONIOM/ density functional theory method. The Langmuir adsorption model has been done with a three-layered ONIOM using CAM-B3LYP functional and LANL2DZ and 6–311G (d, p) basis sets by Gaussian 16 revision C.01 program towards the formation of of NO→TM(Mn, Co, Cu)-doped on the Gr nanosheet.

The changes of charge density for Langmuir adsorption of NO on Mn-, Co- and Cu-doped graphene nanosheet orderly have been achieved as: ΔQ_Co-doped = +0.309 >> ΔQ_Mn-doped = −0.074 > ΔQ_Cu-doped = −0.051. Therefore, the number of changes of charge density have concluded a more remarkable charge transfer for Mn-doped graphene nanosheet. However, based on nuclear magnetic resonance spectroscopy, the sharp peaks around Cu doped on the surface of graphene nanosheet and C19 close to junction of N2 and Co17 have been observed. In addition, Cu-doped graphene sheet has a large effect on bond orbitals of C8–Cu 17, C15–Cu 17 and C16–Cu17 in the adsorption of NO on the Cu-doped/Gr which has shown the maximum occupancy. The amounts of ΔGads,NO→Mn−Co through IR computations based on polarizability have exhibited that ΔGads,NO→Mn−Co has indicated the most energy gap because of charge density transfer from the nitrogen atom in NO to Mn-doped graphene nanosheet, though ΔG(NO→Cu−C)0> ΔG(NO→Co−C)0>ΔG(NO→Mn−C)0.

This research aims to explore the adsorption of hazardous pollutant gas of “NO” by using carbon nanostructure doped by “TM” of iron, nickel and zinc to evaluate the effectiveness of adsorption parameters of various TM-doped graphene nanosheets.